Cowgill Holloway LLP is a limited liability partnership registered in England and Wales with registered number OC316195 with offices in Bolton, Manchester and Liverpool. A list of members’ names and their professional qualifications is available for inspection at Regency House, 45-53 Chorley New Road, Bolton, BL1 4QR, the firm’s principal place of business and registered office. Registered to carry on audit work in the UK & Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK and www.cro.ie/auditors for Ireland, under reference number C001375465.

In accordance with the disclosure requirements of the Services Regulations 2009, our professional indemnity insurer is HCC International Insurance Company Plc, Registered company number 01575839, FCA registration number 202655, Registered Office Walsingham House, 35 Seething Lane, London, EC3N 4AH. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.